IRS Revises Exhibit in Employee Plan Determination Letter Guidance

This announcement contains a revised Exhibit: Sample Notice to Interested Parties, attached to Rev. Proc. 2013-6, 2013-1 I.R.B. 198. The Exhibit is revised to include the correct addresses for submitting applications for determination letters and comments submitted by interested parties, in accordance with the corrections to Rev. Proc. 2013-6 made by Ann. 2013-13, which was released on January 25, 2013, and will appear in 2013-9 I.R.B.

An application is to be made to the Internal Revenue Service for an advance determination on the qualification of the following employee pension benefit plan:

2. _________________________________________________________________

(name of plan)

3. _________________________________________________________________

(plan number)

4. _________________________________________________________________

(name and address of applicant)

5. _________________________________________________________________

(applicant EIN)

6. _________________________________________________________________

(name and address of plan administrator)

7. The application will be filed on ___________________ for an advance determination as to whether the plan meets the qualification requirements of § 401 or 403(a) of the Internal Revenue Code of 1986, with respect to the plan's ________________________ [initial qualification, amendment, termination, or partial termination].

The application will be filed with:

9. The Internal Revenue Service _____________________ [has/has not] previously issued a determination letter with respect to the qualification of this plan.

RIGHTS OF INTERESTED PARTIES

10. You have the right to submit to EP Determinations, either individually or jointly with other interested parties, your comments as to whether this plan meets the qualification requirements of the Internal Revenue Code. Your comments to EP Determinations may be submitted to:

REQUESTS FOR COMMENTS BY THE DEPARTMENT OF LABOR

11. The Department of Labor may not comment on behalf of interested parties unless requested to do so by the lesser of 10 employees or 10 percent of the employees who qualify as interested parties. The number of persons needed for the Department to comment with respect to this plan is __________________. If you request the Department to comment, your request must be in writing and must specify the matters upon which comments are requested, and must also include:

(1) the information contained in items 2 through 5 of this Notice; and

(2) the number of persons needed for the Department to comment.

A request to the Department to comment should be addressed as follows:

12. Comments submitted by you to EP Determinations must be in writing and received by it by ________. However, if there are matters that you request the Department of Labor to comment upon on your behalf, and the Department declines, you may submit comments on these matters to EP Determinations to be received by it within 15 days from the time the Department notifies you that it will not comment on a particular matter, or by ___________, whichever is later, but not after_________. A request to the Department to comment on your behalf must be received by it by ___________ if you wish to preserve your right to comment on a matter upon which the Department declines to comment, or by ___________ if you wish to waive that right.

ADDITIONAL INFORMATION

13. Detailed instructions regarding the requirements for notification of interested parties may be found in sections 17 and 18 of Rev. Proc. 2013-6. Additional information concerning this application (including, where applicable, an updated copy of the plan and related trust; the application for determination; any additional documents dealing with the application that have been submitted to the Service; and copies of section 17 of Rev. Proc. 2013-6 are available at ______________ during the hours of ___________ for inspection and copying. (There is a nominal charge for copying and/or mailing.)